Taxation of Chargeable Gains Act 1992 section 54

Calculation of indexation allowance

Section 54 sets out how to calculate the indexation allowance, which adjusts a chargeable gain for the effects of inflation by reference to changes in the Retail Prices Index up to December 2017.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.